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Mithun Kumar
Gluconeogenesis is a metabolic process that results in the generation of glucose from non-carbohydrate carbon substrates like lactate, glycerol, and glycogenic amino acids. Liver cells or hepatocytes have glucagon receptors. Gluconeogenesis occurs in the kidneys and only in the liver. This is due to the fact that the liver has evolved to be the seat of metabolism in our bodies. Its primary function among others is to maintain a steady blood glucose level especially in the brain which cannot use any other source of fuel. Since the liver has evolved to be the seat of metabolism it makes sense for it to express the genes for gluconeogenesis and its regulation to perform its function rather than say the brain which needs to spend energy for its various functions.